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HomeMy WebLinkAboutOrdinance-2006-1354 CITY OF WHEAT RIDGE, COLORADO INTRODUCED BY COUNCIL MEMBER GOKEY Council Bill No 03 Ordinance No 1354 Series of 2006 TITLE. AN ORDINANCE AMENDING CHAPTERS 22 AND 11 OF THE CODE OF LAWS OF THE CITY OF WHEAT RIDGE CONCERNING TAXATION AND BUSINESSS LICENSING WHEREAS, the City of Wheat Ridge, Colorado (the "City"), is a political subdivision of the State of Colorado organized and existing as a home rule municipality pursuant to Article XX of the Colorado Constitution and the home rule charter for the City (the "Charter"), and WHEREAS, pursuant to section 1 3 of the Charter, the City has all the power of local self-government and home rule and all the power possible for a municipality to have under the Constitution of the State of Colorado, including the powers to tax and to impose and implement business licensing requirements, and WHEREAS, the City has previously adopted provisions concerning taxation, codified at Chapter 22 of the Code of Laws of the City of Wheat Ridge (the "Code"), and WHEREAS, the City has previously adopted provisions concerning the licensing of businesses within the City, codified at Chapter 11 of the Code, and WHEREAS, the City Council desires to enact certain revisions to said Chapters 22 and 11 that do not constitute changes in tax policy to clarify licensing and taxation requirements and to delete provisions that are obsolete NOW THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF WHEAT RIDGE, COLORADO Section 1. Subsection 22-21 (a) of the Code of Laws, defining terms as used in Chapter 22 of the Code, is hereby amended by the addition of a new definition, to read in its entirety as follows Agricultural producer A person regularly engaged in the business of using land for the production of commercial crops or commercial livestock. The term includes farmers, market gardeners, commercial fruit growers, livestock breeders, dairymen, poultrymen, and other persons similarly engaged, but does not include a person who breeds or markets animals, birds, or fish for domestic pets nor a person who cultivates, grows, or harvests plants or plant products exclusively for that person's own consumption or casual sale Section 2 Paragraph (3) of the definition of "Engaged in business in the city" set forth in Subsection 22-21(a) of the Code of Laws is hereby amended as follows (3) Maintains one or more employees, agents or commissioned sales persons at a location within the taxing jurisdiction, excluding, however, employees, agents or commissioned sales persons who reside within the city but do not othelWise engage in business in the city as defined by this section, Section 3 The first sentence of subsection 22-40(c) of the Code of Laws is hereby amended as follows (c) Effective January 1, 2007, the reporting period shall be monthly for vendors who exceed an average one hundred dollar ($100) tax liability per month, quarterly for a vendor with between an average of twenty dollars ($20) and one hundred dollars ($10000) in tax liability per month, and annually for vendors having an average tax liability of less than twenty dollars ($20) per month, subject to periodic review and adjustment by the City as appropriate Section 4 Subsection 22-57(7) of the Code of Laws IS hereby amended as follows. (7) Vending machines Every sale by a retailer or vendor vending items of tangible personal property through vending machines shall be taxable and such retailer or vendor shall pay retail sales or use tax at the rate specified in section 22-56 on the tangible personal property sold or vended by the vending machine unless the sale shall be othelWise exempt as provided in this chapter Owners of vending machines that vend articles of tangible personal property are subject to sales or use tax on the cost of the vending machines, provided that owners of vending machines that do not vend articles of tangible personal property are not subject to the sales or use tax on the cost of such machines, instead, the utilization of such machines are considered short-term rentals of tangible personal property and the gross receipts are subject to the sales tax. For purposes of this subsection, vending machines includes any device which dispenses goods or services upon insertion therein of a coin, slug, token, plate, disc, card or any other form or type of consideration. 2 Section 5 Paragraph (17) of subsection 22-58(a) of the Code of Laws is hereby amended as follows (17) All sales of farm machinery, machinery parts, livestock, poultry, and livestock and poultry feed and drugs, seeds and fertilizers to an agricultural producer as defined in Sec 22-21 for use outside the city even though sale and/or delivery is made within the city; except that, trucks of one-ton manufacturer-rated capacity or less and lawn and garden tillers, mowers and renovators are not to be considered as farm machinery. Section 6. Section 22-58 of the Code of Laws, concerning tax exempt sales, is hereby amended by the addition of a new subsection (d) to read in its entirety as follows (d) Any consumer who claims an exemption from City sales tax pursuant to this Section 22-58 must provide written evidence to the retailer or vendor from whom the purchase is made that such transaction falls within one of the categories enumerated in Subsection (a) above Section 7 Paragraph (1) of Subsection 22-66(c) of the Code of Laws, c0ncerning the taxation of leases, is hereby amended as follows (1) The sales tax on any lease payment shall be paid by the lessee and shall be remitted by the lessor to the city, providing the property is located in the city at the time the payment is due The amount of sales tax due on such lease payment shall be that amount imposed by Section 22-56 of this Code on the lease payment due date In no event shall a multi-year lease be exempt from any change in sales tax rates during the term of said lease Section 8 Subsection (e) of Section 22-66 of the Code of Laws, concerning credit for tax lawfully imposed by and paid to another municipality, is hereby amended by the addition of a new paragraph (3) to read in its entirety as follows (3) Credit shall not be given for funds paid to another taxing jurisdiction for any type of permit or licensing fee Section 9. Section 11-105 of the Code of Laws is hereby amended as follows Section 11-105. Exemptions for establishments maintaining amusement devices. 3 An establishment maintaining amusement devices is not subject to sections 11-116, 11-117 or 11-103, but is subject to all other provisions of this article Section 10 Subsection (b) of Section 11-115 of the Code of Laws is hereby amended as follows (b) No amusement arcade, amusement center or establishment maintaining amusement devices shall conduct business within the city without first paying the fee placed upon amusement devices imposed by section 11-120 Section 11 Section 11-166 of the Code of Laws, concerning the reporting of any change in Security Agency business location, personnel residence or business vehicles to the police department, is hereby deleted in its entirety and designated "Reserved" Section 12. Safety Clause The City Council hereby finds, determines, and declares that this Ordinance is promulgated under the general pOlice power of the City of Wheat Ridge, that it is promulgated for the health, safety, and welfare of the public and that this Ordinance is necessary for the preservation of health and safety and for the protection of public convenience and welfare. The City Council further determines that the Ordinance bears a rational relation to the proper legislative object sought to be attained Section 13 Severabilitv: ConflictinQ Ordinances Repealed If any section, subsection or clause of this ordinance shall be deemed to be unconstitutional or othelWise invalid, the validity of the remaining sections, subsections and clauses shall not be affected thereby All other ordinances or parts of ordinances in conflict with the provisions of this ordinance are hereby repealed Section 14 Effective Date Except where provided otherwise, this Ordinance shall take effect fifteen days after final publication, as provided by Section 5 11 of the Charter INTRODUCED, READ, AND ADOPTED on first reading by a vote of 7 to 0 on this 9th day of January, 2006, ordered published in full in a newspaper of general circulation in the City of Wheat Ridge and Public Hearing and consideration on final passage set for January 23, 2006, at 7'00 o'clock pm, in the Council Chambers, 7500 West 29th Avenue, Wheat Ridge, Colorado READ, ADOPTED AND ORDERED PUBLISHED on second and final reading by a vote of 8 to 0 ,this 23rd day of January , 2006 SIGNED by the Mayor on this 26th day of January ,2006 4 ATIEST ~ r ( 1\, \ I IJ 1,' ;g;7if~ Gerald E. Dahl, City Attorney First Publication January 12, 2006 January 19, 2006 Second Publication February 2, 2006 Wheat Ridge Transcript: Effective Date February 17, 2006 5